The Australian taxation legislation incorporates an array of tax concessions for variously defined small businesses. The purpose of this paper is twofold. First, to consider the claims made in support of the introduction of small business tax concessions, the evidence cited in support of these claims and the nature of the publicly available information relied upon in justifying the continuation of the concessions. This first part of the paper argues that, although the annual cost of small business tax concessions is considerable, the evidence relied upon for their introduction and continuation is both partial and flimsy, to say the least.

Author profile:

Dr Mark Burton FTI

Mark is Senior Lecturer, School of Law, University of Canberra. Current at 17 August 2005

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